rulings in the context of the Commissioner's general power of administration

the availability of rulings in the context of:

valuation issues

determining questions of accounting or the general law

consequences of the Commissioner:

declining to rule on one or more aspects of an application

failing to use the supplementary rulings power

rulings and anti-avoidance provisions

arm's length provisions

specific anti-avoidance provisions

Part IVA

rulings following the review of self assessment.

Author profile:

Ian Stanley CTA

Ian Stanley is a barrister whose practice at the Sydney Bar focuses on revenue law. Ian holds bachelor degrees in Economics and Law from the Australian National University and a Masters of Law from the University of Sydney. Ian has advised extensively on matters concerning residence. Current at 12 July 2013

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